2024 (5) TMI 747 - SCH - Income Tax

Delay filing appeal before Supreme court - Taxability of income India - Royalty receipts - income earned from licensing/sale of software - subscription receipts against cloud services offered by the respondent/assessee - Tribunal has ruled that neither income earned from licensing/sale of software products nor subscription fee earned for providing cloud services could be construed as royalty - revenue says that the proposed questions are covered by the judgment of Engineering Analysis Centre of Excellence (P.) Ltd. 2021 (3) TMI 138 - SUPREME COURT and a review petition has been filed which is pending consideration. As decided by High Court 2023 (2) TMI 1303 - DELHI HIGH COURT appeal is closed as no substantial question of law arises for our consideration HELD THAT - There is a delay of 337 days in filing the Special Leave Petition. The delay which has not been satisfactorily explained. The Special Leave Petition is dismissed on the ground of limitation.